The Honorable Martin O’Malleydat.maryland.gov/Documents/statistics/AnnualRpt_2010.pdf · income...
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Transcript of The Honorable Martin O’Malleydat.maryland.gov/Documents/statistics/AnnualRpt_2010.pdf · income...
The Honorable Martin O’Malley and The General Assembly of Maryland It is both an honor and a pleasure for me to submit this, the Sixty-Sixth Annual Report of the Department of Assessments and Taxation. This report presents an examination of this agency's functions, a review of significant developments during the past year, and important statistical data presented in tabular form. Through the dedication and hard work of our employees this agency has been able to provide the public with a high level of access to services and data both in person and via the Internet. The extensive range of public data available provides the basis of our real and personal property assessments and our business document filings. As a result, Maryland taxpayers, businesses and citizens alike have greater confidence in our work. In December of 2009, Assessment Notices were mailed to 673,221 property owners throughout Maryland and reflected the largest decrease in real estate values for residential properties in the history of the Maryland Department of Assessments and Taxation. On average, statewide residential values decreased by 20%. I assure you that I am dedicated to providing all Maryland property owners and businesses the highest caliber of professional, prompt and courteous service. I welcome any comments or suggestions regarding this report or ideas which would enhance the level of our services. Sincerely, C. John Sullivan, Jr. Director
TABLE OF CONTENTS
General Duties and Powers ................................................................................ 1
Office of the Director ........................................................................................ 1
Real Property Valuation Division ...................................................................... 1
Taxpayer Services Division Charter Services .................................................................................................... 3
Business Personal Property Valuation .................................................................. 4
Franchise Taxes and Public Utility Valuation ...................................................... 5
Homeowners’ Tax Credit Program ....................................................................... 5
Homestead Tax Credit Program .......................................................................... 6
Renters' Tax Credit Program ................................................................................ 6
Exempt Property .................................................................................................... 7
Enterprise Zone Tax Credits ................................................................................. 7
Office of Information Technology (OIT)........................................................... 8
Assessable Base - County Purposes for FY 08- Table I .................................. 11
Assessable Base - State Purposes for FY 08 - Table II.................................... 12
Assessable Base - County Purposes for FY 09 - Table III ............................... 13
Assessable Base - State Purposes for FY 09 - Table IV .................................. 14
Real Property Tax Base/Ratio by Subdivision - Table V ................................ 15
Assessment Levels Converted to Full Value - Table VI ................................. 16
State and County Tax Rates for FY 09- Table VII .......................................... 17
Charter Documents - Table VIII ...................................................................... 18
Statement of Revenues - Table IX ................................................................... 19
Personal Property Assessment Exemptions - Table X .................................... 20
Homeowners - Tax Credit Program Statistics - Table XI ................................ 24
Renters - Tax Credit Program Statistics - Table XII ....................................... 25
Exempt Property - Table XIII .......................................................................... 26
Enterprise Zones - Table XIV .......................................................................... 27
Department Level Appeals - Table XV ........................................................... 28
Median Sale Price Owner Occupied Property - Table XVI ............................. 29
Staff Directory ................................................................................................ 30
Organizational Chart........................................................................................ 31
GENERAL DUTIES AND POWERS OF THE STATE
DEPARTMENT OF ASSESSMENTS AND TAXATION
The State Department of Assessments and Taxation was established in 1959 and was assigned the
administrative functions formerly given to the State Tax Commission. The Department has broad
responsibilities including (1) supervision of the real and personal property tax structure of the State,
(2) creation and maintenance of State records that establish corporations and other business entities,
(3) administration of property exemptions and State property tax credit programs, and (4) publication
of statistics and reports.
OFFICE OF THE DIRECTOR
The Office of the Director performs functions necessary for the management of the entire agency
including the Director's staff, Finance/Accounting, Equal Employment Opportunity, Human
Resources, and the Office of Attorney General. The Director's Special Assistant coordinates
legislation, compiles statistics and reports, monitors assessment levels, and assists the Director in
agency management.
The Human Resources Section is responsible for recruitment, position classification, salary
administration, employer-employee relations, health benefits, retirement, workers' compensation,
unemployment insurance, collective bargaining, teleworking, tuition reimbursement, training, and
timekeeping.
The Equal Employment Opportunity Officer monitors personnel actions, investigates EEO
complaints and provides employee assistance services and insures ADA compliance. The Office of
Attorney General provides advice to program managers on legal matters and represents the
Department in litigation.
REAL PROPERTY VALUATION DIVISION
The Real Property Valuation Division functions on the Tax-Property Article of the Maryland
Annotated Code and is responsible for performing real property assessments of residential,
commercial, industrial, and agricultural properties throughout the State. The valuation of property is
professionally conducted by assessors working in 23 counties and Baltimore City. Real property
assessing is based on a three-year cycle in which a third of all real property is reviewed every year.
Assessment notices were mailed December 2009 to 673,221 property owners throughout Maryland
which reflected a change in real estate values across the State for the past three years. This group of
properties was last valued in 2006. Over the past three years, residential property values in this
group have experienced a decline in value with 93% of them decreasing. On average, the residential
values in this group being reassessed decreased by 20%, while commercial property values increased
by just 5% over the three year period.
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Assessments are based upon estimates of the market value of real property, including vacant and
improved land. In addition to monitoring and analyzing all real estate sales in Maryland, assessors
use the Maryland Assessment Manual to estimate the replacement cost values of various types of real
property improvements. Commercial and Industrial Assessors also utilize the capitalization of net
income in the valuation of income producing properties. The Real Property Assessment Procedures
Manual, the Code of Maryland Regulations, and commercially produced references are also used in
the property valuation process. The Department’s Computer Assisted Mass Appraisal System
(CAMA) is used to improve data research, retrieval, and valuation computations. Assessment values
are furnished to each county and municipality for tax billing purposes.
Maryland law provides for a three-level administrative appeal process: the Supervisor’s Level
Hearing, the Property Tax Assessment Appeals Board, and the Maryland Tax Court. During FY
2010, 36,449 Supervisor’s Level Hearings were conducted from the previous year’s reassessment.
Approximately 5.4% of the property owners subject to reassessment appealed their assessments.
The foundation of fair property taxation is uniform and accurate assessments. The Department has
adopted national standards for measuring property assessment quality as outlined by the International
Association of Assessing Officers. Maryland has excellent assessment uniformity. To ensure the
accuracy of assessments, the Department makes an annual assessment ratio survey by comparing
actual sales with assessment levels in the various subdivisions. This survey also determines how
well our local assessment offices are keeping pace with current property values.
The Department is committed to providing the citizens of Maryland with outstanding service. In
order to obtain input from the public, an ongoing survey titled “PLEASE RATE OUR
PERFORMANCE” is used. The survey brochures are prominently displayed in each office and are
personally provided to first-level appellants. The survey results indicate a high degree of satisfaction
for courtesy and professionalism.
The Department continually strives to make the format of the reassessment notice more property
owner understandable. The “impact” statement and explanation of the Homestead Credit was color
enhanced. This will allow property owners to more easily understand the assessment amount that
will be the basis of their property tax bill. Additionally, property owners who receive a reassessment
notice can now be mailed their property worksheet and sales analysis via an internet request without
appealing.
The development of the new data system continues to advance on schedule. This will combine our
existing administrative and valuation processes into one relational database system. This new system
will provide enhanced functionality to the valuation, administrative, and analysis applications.
Implementation is projected for early 2011.
It is important to the Department that property owners are informed on all assessment programs,
credits, and processes. To insure accomplishing this objective, informational brochures are
continuously maintained. The brochures are available on the internet website or from any local
assessment office.
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TAXPAYER SERVICES DIVISION
Charter Services:
The Department’s Charter Unit in Baltimore is the centralized filing location for forming a new
business entity or to register a “foreign” (out-of-state) entity doing regular business in the State. The
unit reviews all formation filings for legal sufficiency and maintains those records for the State’s
central registry system.
This unit also is charged with the responsibility for providing numerous other business services and
collecting significant filing fees. The services provided include the maintenance of resident agent
reporting for service of process; the service of process itself for certain special entities; website
“good standing” certificates widely used in financings, settlements, and licensing; and the issuance of
certified copies of all documents on file with the Department.
Another section within this unit has the responsibility for processing and displaying on the agency’s
website all Uniform Commercial Code (U.C.C.) financing statements. The U.C.C. Section recently
has completed a major “reduction” effort removing from these filings displayed in the Internet the
Social Security numbers of borrowers that had been required by certain lenders recording these
commercial financings statements.
The collection of statutory fees mandated by the General Assembly results in substantial revenue to
the State. These fees include a $300 Annual Report fee from all for-profit business entities; the
organization and capitalization fees paid by all corporations being formed; and the fees for filing
formation documents for corporations, limited liability companies, limited liability partnerships, and
business trusts.
This unit also processes “ground rent” redemptions where homeowners can redeem the ground rents
on their residencies when the ground rent holder can no longer be contacted. The Department has
just ended a new “ground rent registration” system where ground rent lease holders had three years to
register their ground rents before the September 29, 2010 deadline.
The Department dedicates a substantial portion of its website for providing other information to
these businesses, service companies and the general public online. There are fill-in the blank forms
for creating each type of business entity along with written instructions. “Certificates of Status” for
all business entities on file with the Department are available 24 hours a day, 7 days a week on the
website.
One of the more widely used features of the Department’s website is the Charter and UCC document
imaging system. Within 48 hours after a business entity formation document or a UCC financing
statement is processed by the Department, an image of the actual document filed is accessible for
anyone to see via the agency’s website.
Table VIII provides a summary of the number and type of documents processed by the Department
for three fiscal years. Table IX lists the substantial revenues the agency collects and deposits into the
State General Fund.
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Business Personal Property Valuation:
This unit is responsible for the valuation of taxable personal property owned by business entities
throughout the state. A Maryland personal property report (Form 1) must be filed by all businesses
that are incorporated, qualified or registered to do business in the State of Maryland as of January 1.
This includes corporations, limited liability partnerships, limited liability companies, limited
partnerships, business trusts, and real estate investment trusts. The filing fee for the privilege of
maintaining a legal entity’s existence in Maryland is $300 for most businesses. Additionally, general
partnerships and sole proprietors that own taxable personal property are also required to file reports.
Fees associated with the filing of personal property reports in fiscal year 2009 generated $75,542,600
in general fund revenue.
The unit must review and determine if personal property owned by certain organizations, including
religious groups, government, non-profit educational institutions, non-profit charitable organizations,
non-profit hospitals, and certain other organizations or groups meet certain “strict use” criteria
allowing its property to be fully exempt throughout Maryland from any assessment or taxation.
Table X lists specific exemptions also allowed by local government for commercial inventory,
manufacturing inventory and manufacturing/research and development equipment. For fiscal year
ending June 30, 2009 there were 284,678 personal property reports filed generating $433 million in
local government tax revenue.
The unit’s assessors apply generally accepted accounting principles to determine an entity’s assessed
value. Notices reflecting personal property values are mailed to the businesses and those values are
certified to the respective county and/or municipal government to calculate and issue tax bills.
Generally businesses may file amended returns to correct reporting errors or claim missed
exemptions within three years of the date that the return was originally due.
All personal property assessments, information and figures reported on the personal property report,
accompanying schedules and related documents are subject to audit. The unit contains an audit
section that is responsible for conducting internal and external audits.
The personal property pages on the Department’s website are heavily utilized by tax practitioners,
legal entities and sole proprietorships providing important tax report filing instructions, forms and
contact information. This unit maintains an easy to use and highly accurate personal property report
extension system that is extensively used by accountants, tax representatives, and members of the
general public to request a filing extension until June 15 of each year. A unique feature of this system
is to identify inactive entities requesting extensions (forfeited, merged or dissolved) to ensure filers
know the status of the business prior to filing its report. The website also provides a list of entities
that have failed to file an earlier year’s tax report and is potentially subject to the loss of its authority
to conduct business in the State.
Businesses which sell goods or merchandise within Maryland must obtain a trader’s license from the
Clerk of the Circuit Court in the county where the business is located. The twenty four Clerks’
Offices rely on this unit to provide data necessary to complete the business license process. The fee
for the license is based on the value of the inventory reported on the personal property report filed by
the business.
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Franchise Taxes and Public Utility Valuation:
Utility companies are subject to two separate types of taxes administered by the Department. The
first levy is a “franchise tax” applicable to gas, electric, and telephone companies that is calculated
like a gross receipts tax. The second type of levy is a property tax assessment for the operating real
and personal property of electric companies, interstate natural gas and oil pipelines, railroads,
telecommunication companies, and water companies.
The franchise tax section processed 351 returns in fiscal year 2009 and collected approximately $125
million in revenue for the State General Fund. This section also administers the Maryland Mined
Coal Tax Act.
The utility and railroad valuation section of the Department assessed the operating properties of
utilities and railroads for 352 business entities in fiscal year 2009. The utility section must allocate
or apportion the Maryland base of the operating unit since many of these companies operate on an
interstate basis. There is a further allocation according to specific property locations between the
individual subdivisions and municipalities within the State. Local governments received
approximately $230.9 million in property taxes in fiscal year 2009 from these utility and railroad
property assessments made by the Department.
Homeowners’ Tax Credit Program:
The Homeowners’ Tax Credit Program provides a “safety net” for assisting homeowners whose
property tax bills are disproportionately higher than a fixed percentage of the gross household
income. The program uses a graduated formula written into the law that establishes a “tax limit” for
each income amount. A credit is granted whenever the amount of eligible taxes paid exceeds the tax
limit for that income level.
The maximum amount of assessment eligible for credit consideration is the first $300,000 of
assessment. The homeowner’s gross household income cannot exceed $60,000. Any amount of the
separate Homestead Tax Credit is deducted from the calculation of taxes eligible for the
Homeowners’ Credit.
Each year, the Department mails a new Homeowners’ Tax Credit application to every homeowner
who applied in the previous year. Everyone who submits a properly completed application by May
1, of the year is guaranteed to receive any Homeowners’ Tax Credit due as a direct deduction from
the July 1, property tax bill. Applicants who file after that date will later receive a revised tax bill or
a refund check from the county government where the property is located.
The State of Maryland reimburses Baltimore City and the twenty-three county governments for each
dollar of Homeowners’ Tax Credit deducted from the property owner’s tax bill on the residential
dwelling. Local governments receive the Homeowners’ Tax Credit reimbursement on a monthly
basis from the State taxes collected.
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When applying for the credit, a homeowner submits a copy of his or her federal income tax return
and a copy of the Social Security SSA-1099 Benefit Statement if those benefits are received by the
homeowner. Eighty percent of the eligible recipients of this credit are age 60 or older. Table XI
compares the number of Homeowners’ Tax Credits granted each subdivision in fiscal years 2010 and
2009.
Homestead Tax Credit:
The General Assembly enacted legislation in the 2007 Session requiring homeowners currently
receiving the Homestead Tax Credit or new homeowners purchasing their homes to submit a one-
time application to verify that the property owner is actually using the dwelling as his or her one
principal residence. The Homestead Tax Credit limits the amount of assessment increase on which a
homeowner actually pays property taxes, and this credit can grow substantially through the years of
home ownership. The county governments had supported the change in the law because of their
concern that some property owners were improperly receiving the credit on properties being rented
or on second homes. There is an average of 1.2 million properties which receive the Homestead
Credit each year.
The Department verifies eligibility for the Homestead Tax Credit by checking the federal income tax
database, the Motor Vehicle Administration database, and the voter registration records for a match
on the property receiving the Homestead Tax Credit. The Department has included the Homestead
application form in the new Assessment Notices mailed to one-third of the property owners each
year. The application forms can be submitted electronically via the Department’s encrypted website
or via a postage paid return envelope included with the application form in the Assessment Notice.
Renters’ Tax Credit Program:
The Maryland General Assembly created the Renters’ Tax Credit Program based on the
consideration that renters indirectly pay property taxes in their monthly rent, and therefore, should
receive a tax credit if they qualify based on the gross household income. There is a provision in the
Renters’ Credit law stating that 15% of the yearly rent equals the assumed amount of property taxes
for that year. Like the Homeowners’ Tax Credit Program, this program uses a graduated formula
comparing the amount of “assumed property taxes” to a “tax limit” for the specific amount of
income.
This program is available to renters age 60 or older, the 100% disabled and under age 60 renters with
at least one dependent child. The majority of recipients of this credit are retirees age 60 or older. It
is significant to note that 20% of the total number of Renters’ Tax Credits are 100 disabled persons.
The eligible renter applies on a standard application form provided by the Department, where the
agency verifies the amount of income and rent reported. The Department then authorizes the
Comptroller’s Office to issue a direct check payment to the eligible renter. The Renters’ Tax Credit
checks are issued on a monthly basis.
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There is an itemization in Table XII for the 2009 Renters’ Tax Credit application year as to the
number of applications received, the number of credits issued, the total disbursement of funds for the
credit, and the average amount of credit received by each eligible applicant.
Exempt Property:
The Maryland General Assembly has enacted a strict standard for granting real property tax
exemptions because these properties place a demand on local governments for services and because
the cumulative effect of exemptions constitutes a serious erosion of the local government tax base.
These statutes require a stricter showing of “actually” serving the enumerated exempt purposes and
not merely a showing of “nonprofit” status required to receive a federal 501(c)(3) designation.
The Department reviews all applications for a real or personal property tax exemption. Exemptions
are granted to eligible charitable, educational, religious, or other specifically named organizations or
individuals in the statue. In considering the application for exemption, the Department reviews the
financial records, the entity formation documents, and the specific use of the particular property by
the applicant organization or person. The Department also processes the property tax exemption
applications for 100% permanently disabled veterans and their surviving spouses.
Table XIII provides a summary of the total amount of assessable base in each subdivision exempted
from State, County, and Municipal property taxes. This table lists the information by type of owner
of the property. As one would expect, the local governments own the largest total amount of exempt
property. The next largest governmental owner in the State of Maryland is the federal government.
The State of Maryland owns the smallest amount of government owned property.
In terms of privately held exempt property, the religious organizations own the largest amount of
exempt property. Charitable organizations comprise the next largest group of privately owned
exempt property. Educational organizations are third in the order of ownership of exempt property.
Finally, the category on Table XIII called “individually owned” property includes disabled
veterans/surviving spouses, blind persons, and foreign embassies.
Enterprise Zone and Other Business Property Tax Credits:
Several surveys over the past few years involving business owners indicate that the Enterprise Zone
Tax Credit is the most valued tax incentive for a business to locate or expand in the State.
The Department’s role in the administration of the Enterprise Zone tax incentives is to process the
significant property tax credit granted to an eligible business. This credit equals 80% of the property
taxes on the increased assessment on the new construction for the first five tax years and from 70%
to 30% of the increased assessment over the next five years. A business located in a “focus area”
within an Enterprise Zone can receive a tax credit on newly acquired personal property by the
business.
The central administration of the Department and the local Supervisors of Assessments in the
counties work closely with the local economic development officials in explaining the provisions and
the calculations of these credits to businesses bringing jobs to Maryland.
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For each year’s tax billing, the local Supervisor of Assessments certifies to the County Government
Finance Officer or Treasurer the amount of assessment eligible for that year’s amount of Enterprise
Zone Credit. These certifications are made each year for the ten year life of the credit. Finally, the
central administration of the Department directs its accounting section to issue payment to the local
governments for the State’s one-half share reimbursement of the taxes forgiven to the eligible
business in the form of the Enterprise Zone Credit. Table XIV provides a listing of the State’s one-
half reimbursements to local governments of the property tax credits for the Enterprise Zones.
The Department also performs assessment related functions for State agencies and local governments
in the administration of other business related property tax credits such as the Business that Creates
New Jobs Tax Credit, the Brownfields Credit, the Arts and Entertainment Tax Credit, and the BRAC
Zone Tax Credit Payment.
OFFICE OF INFORMATION TECHNOLOGY
The Office of Information Technology (OIT) provides the data, information and technology support
services for the Department, and assists county/local government IT departments and finance offices.
OIT supports the Department’s Wide Area Network that connects over 700 personal computers, 50
network servers linking all of the 24 local assessment offices to the Baltimore Preston Street Office
Complex Headquarters (HQ) and the State’s Annapolis Data Center via Network Maryland. OIT also
provides technical support for the following SDAT automated applications: Real Property Data
System (ADS), Homeowners’ and Renters’ Tax Credits, Residential and Commercial Computer
Assisted Mass Appraisal (CAMA), Maryland Business Entity System (MBES), client based
Budgeting, Personnel, Web and Imaging as well as office automation.
2009 OIT Accomplishments:
The following IT related accomplishments were realized during calendar year 2009:
Continued with the Real Property Administrative and Valuation COTS Software System;
Refined and updated the Cisco ASA firewall along with a MARS reporting device, giving the
department the latest in preventing intruders access to its network;
Secured an on-site contract with Xerox ( Duration of 2 years with two 1 year options) for the
printing of time sensitive material such as Notices, Tax Credit letters and UCC notification;
Added an eTrust management server to add up to date virus protection to all PCs and servers from
a central location;
Updated our SurfControl web and Email filters to Websense which better protects our network
from email and web threats;
Homestead Application Internet and in-house application completed. Contracted for the
implementation of a disaster recovery “cold site” at the Department’s Headquarters’ Operation
Center for all web services and web applications;
Installed a Windows WSUS server to allow automatic windows updates from an HQ location; and
Completed installation of the AAVS infrastructure at HQ to house the database and access point.
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Internet Services:
The Department offers real-time Internet access to information and services 24 hours a day,
seven days a week. This includes a searchable database for real and personal property
assessments, tax maps, sales data, Corporate Charter and Uniform Commercial Code (UCC)
information.
The following web enabled services are also offered on the Department’s web site:
Filing of Homestead Tax Credit eligibility applications;
Good Standing Certificates;
Filing of Personal Property return extension requests;
Electronic images of UCC and Corporate Charter documents and filings;
Electronic images of Rate Stabilization filings; and
Filing of requests for real property assessment hearing appeals.
We also offer a variety of forms, publications, and other valuable information. The services
and information available are of great value to homeowners, lenders, appraisers, real estate
agents, businesses, and attorneys. The Department’s web site currently averages 425,260 hits
daily (over 12,757,788 monthly), a 37,816 per day and 1,134,446 per month increase
respectively over last year’s figures.
The Department’s Office of Information Technology (OIT) Division is still taking
the lead in moving services to the Internet. Of the 30 Internet capable services that the
Department has inventoried, DAT has Web enabled 28 or 93% of these services.
EGov UCC/Charter Document Imaging:
The Department continues to provide web access to the document images of UCC Form 1
filings (792,989 annually) and Corporate Charter filings (3,924,062 annually). This on line
service helps to free up DAT staff who were previously assigned to assist “walk in” customers
and service company personnel who came in to the office for this information. Customers now
view the documents in a matter of seconds from the convenience of their home or office
As part of its imaging service, the Department also provides for the digital imaging of
approximately 3,490,496 local unincorporated personal property returns, as well as Rate
Stabilization and Ground Rent Registration filings. The total number of pages imaged during
CY2009 was approximately 602,292.
Certificate of Status:
The Department currently receives approximately 24,895 requests for Certificates of Status
(COS) on an annual basis. These certificates certify that the entity is in “good standing” with
the Department and that all documents and fees required by law to be submitted have been
properly received and that the entity is not delinquent in any tax payments. During CY2009
over 24,000 of the total number of certificates issued were processed using the Internet
generating over $503,240 in revenue. The number of Internet requested COS documents and
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the amount of revenue from the associated fees is expected to continue to increase over the
next several years.
Personal Property Returns – Filing Extensions:
The Department provides the capability for customers to file for personal property tax return
extensions using the Internet. During the first year of this service (FY 2002), the Department
received over 17,000 extension requests via the Internet. In CY 2009, approximately 144,188
extensions were filed using the Internet or 99.9 % of the total extensions filed (144,324) with
the Department.
Internet Web Hosting and Web Advertising Initiative:
In May 2005, the Department re-negotiated its Internet web hosting and advertising agreement
with RESI of Towson University. This agreement provides for the 24x7x365 web hosting and
application support of the DAT web site by RESI. It also provides for the ability of customers
to advertise on the DAT web site based on an established fee structure. While providing this
valuable service to advertisers, the agreement with RESI also provides for part of the proceeds
generated from the sale of advertising space to be used to maintain and support the DAT web
site. Another benefit is that RESI uses student interns and graphic artists from the Marketing
Department of Towson University to promote and design the banner ads. This provides
students with an opportunity to gain hands-on experience in developing and implementing
marketing plans and to work as an intermediary between potential advertising clients and
providers. For CY2009, the Department collected approximately $24,450 in gross advertising
revenue.
EGov Real Property Assessment Appeals:
This service provides real property owners the ability to request assessment appeal hearings via
the web. Prior to this service becoming available, property owners could only file an appeal of
their assessment by mailing a form to the respective county assessment office. The total
number of on line appeal submissions filed over the Internet during CY 2009 was 7,847.
Homestead Tax Credit Applications:
There were 160,563 Homestead Tax Credit Applications were filed in Calendar Year 2009.
Of that amount, 93,186 applications were filed over the Internet which equates to
approximately 58% of the applications being filed online.
TABLE I
The Taxable Assessable Base at the County Level
For the tax year beginning July 1, 2009 Base Estimate Date: November 1, 2009 (figures expressed in thousands)
Full year column includes new construction added for the full year (July 1). New construction is property added for partial year levy (October 1, January 1, & April 1).
Cecil County full year and business personal property columns include the value of the Rock Springs Non-Utility Generator.
These figures do not include adjustments necessary to calculate State grants to local governments or any tax credits. The above Business Personal Property figures for
July 2009 must be adjusted before being used for state aid purposes by substituting the following figures ($000): Allegany County $126,785. Wicomico County $314,626
and Worcester County $202,662.
JURISDICTION
REAL
PROPERTY
FULL YEAR
REAL
PROPERTY
NEW
CONSTRUCTION
RAILROAD
OPERATING
REAL
PROPERTY
TOTAL ASSESSABLE
BASE SUBJECT TO THE
REAL PROPERTY
COUNTY TAX RATE
RAILROAD
OPERATING
PERSONAL
PROPERTY
UTILITY
OPERATING
REAL
PROPERTY
UTILITY
OPERATING
PERSONAL
PROPERTY
BUSINESS
PERSONAL
PROPERTY
TOTAL ASSESSABLE
BASE SUBJECT TO
THE PERSONAL
PROPERTY/UTILITY
COUNTY TAX RATES
TOTAL TAXABLE
COUNTY ASSESSABLE
BASE
Allegany 3,471,243 3,500 9,709 3,484,452 8,385 12,677 90,046 221,000 332,108 3,816,560
Anne Arundel 83,974,714 125,000 512 84,100,226 588 51,563 797,246 1,900,000 2,749,397 86,849,623
Baltimore City 35,951,536 57,918 142,936 36,152,390 18,078 179,876 795,033 1,045,000 2,037,987 38,190,377
Baltimore 85,696,379 180,675 11,616 85,888,670 6,595 140,742 1,093,963 1,860,000 3,101,300 88,989,970
Calvert 13,439,525 20,000 13,459,525 36,042 323,235 132,500 491,777 13,951,302
Caroline 3,092,753 3,000 3,095,753 10,734 41,736 51,100 103,570 3,199,323
Carroll 21,507,295 30,000 2,681 21,539,976 3,522 17,378 249,618 283,500 554,018 22,093,994
Cecil 10,789,631 6,500 4,311 10,800,442 3,425 34,463 100,182 246,000 384,070 11,184,512
Charles 18,872,429 65,398 810 18,938,637 1,289 22,962 174,895 745,000 944,146 19,882,783
Dorchester 3,387,176 4,500 3,391,676 13,211 76,823 46,000 136,034 3,527,710
Frederick 31,572,526 100,000 6,459 31,678,985 30,319 260,048 0 290,367 31,969,352
Garrett 4,561,470 11,075 623 4,573,168 3,942 28,177 83,147 1,360 116,626 4,689,794
Harford 27,388,809 75,000 1,494 27,465,303 1,209 79,582 466,042 441,000 987,833 28,453,136
Howard 48,354,507 163,874 10,403 48,528,784 3,163 26,497 532,242 959,000 1,520,902 50,049,686
Kent 3,174,046 6,890 3,180,936 9,129 29,008 0 38,137 3,219,073
Montgomery 182,804,172 751,323 7,026 183,562,521 3,025 180,266 1,418,755 2,500,000 4,102,046 187,664,567
Prince George's 95,548,749 274,659 4,909 95,828,317 4,487 87,114 1,189,800 1,758,000 3,039,401 98,867,718
Queen Anne's 8,978,272 9,187 8,987,459 14,706 48,784 0 63,490 9,050,949
St. Mary's 12,570,483 31,250 12,601,733 9,320 106,209 158,000 273,529 12,875,262
Somerset 1,679,652 2,059 4,211 1,685,922 4,192 6,678 25,671 35,100 71,641 1,757,563
Talbot 10,076,354 9,287 10,085,641 10,033 46,827 0 56,860 10,142,501
Washington 14,244,522 30,000 22,496 14,297,018 10,478 24,260 143,461 402,000 580,199 14,877,217
Wicomico 7,243,538 10,000 5,277 7,258,815 4,007 26,835 104,687 380,500 516,029 7,774,844
Worcester 18,948,074 20,000 561 18,968,635 229 20,718 85,944 217,100 323,991 19,292,626
TOTAL 747,327,855 1,991,095 236,034 749,554,984 76,614 1,073,282 8,283,402 13,382,160 22,815,458 772,370,442
TABLE II
The Taxable Assessable Base at the State Level
For the tax year beginning July 1, 2009 Base Estimate Date: November 1, 2009 (figures expressed in thousands)
Full year column includes new construction added for the full year (July 1).
New construction is property added for partial year levy (January 1).
Utility operating real property is taxed at a different rate than other real property.
JURISDICTION
REAL
PROPERTY
FULL YEAR
REAL PROPERTY
ONE-HALF
NEW CONSTRUCTION
RAILROAD
OPERATING
REAL
PROPERTY
TOTAL ASSESSABLE
BASE SUBJECT TO THE REAL
PROPERTY
STATE TAX RATE
UTILITY OPERATING REAL
PROPERTY SUBJECT TO
UTILITY PROPERTY STATE
TAX RATE
Allegany 3,471,299 3,500 9,709 3,484,508 12,677
Anne Arundel 84,091,002 125,000 512 84,216,514 51,563
Baltimore City 36,575,187 36,946 142,936 36,755,069 179,876
Baltimore 86,121,723 130,000 11,616 86,263,339 140,742
Calvert 13,438,618 20,000 13,458,618 36,042
Caroline 3,094,025 3,000 3,097,025 10,734
Carroll 21,507,295 30,000 2,681 21,539,976 17,378
Cecil 10,805,701 6,500 4,311 10,816,512 34,463
Charles 18,872,429 45,265 810 18,918,504 22,962
Dorchester 3,387,200 4,500 3,391,700 13,211
Frederick 31,579,165 100,000 6,459 31,685,624 30,319
Garrett 4,561,470 11,075 623 4,573,168 28,177
Harford 27,420,100 75,000 1,494 27,496,594 79,582
Howard 48,330,287 115,916 10,403 48,456,606 26,497
Kent 3,174,068 6,890 3,180,958 9,129
Montgomery 182,804,172 559,021 7,026 183,370,219 180,266
Prince George's 95,549,808 183,107 4,909 95,737,824 87,114
Queen Anne's 8,979,494 9,187 8,988,681 14,706
St. Mary's 12,581,307 31,250 12,612,557 9,320
Somerset 1,679,357 2,059 4,211 1,685,627 6,678
Talbot 10,076,283 9,288 10,085,571 10,033
Washington 14,244,522 30,000 22,496 14,297,018 24,260
Wicomico 7,238,664 10,000 5,277 7,253,941 26,835
Worcester 18,948,074 20,000 561 18,968,635 20,718
TOTAL 748,531,250 1,567,502 236,034 750,334,786 1,073,282
TABLE III
The Taxable Assessable Base at the County Level
For the tax year beginning July 1, 2010 Base Estimate Date: November 1, 2009
(figures expressed in thousands)
Full year column includes new construction added for the full year (July 1). New construction is property added for partial year levy (Oct. 1, Jan 1, and Apr. 1). Cecil County full year and business personal property columns include the value of the Rock Springs Non-Utility Generator. Garrett County is not levying a tax against business personal property. The figures in that column are for personal property of a non-utility generator used to Generate electricity which is a separate class of property.
JURISDICTION
REAL
PROPERTY
FULL YEAR
REAL
PROPERTY
NEW
CONSTRUCTION
RAILROAD
OPERATING
REAL
PROPERTY
TOTAL ASSESSABLE
BASE SUBJECT TO THE
REAL PROPERTY
COUNTY TAX RATE
RAILROAD
OPERATING
PERSONAL
PROPERTY
UTILITY
OPERATING
REAL
PROPERTY
UTILITY
OPERATING
PERSONAL
PROPERTY
BUSINESS
PERSONAL
PROPERTY
TOTAL ASSESSABLE
BASE SUBJECT TO
THE PERSONAL
PROPERTY/UTILITY
COUNTY TAX RATES
TOTAL TAXABLE
COUNTY
ASSESSABLE
BASE
Allegany 3,619,681 3,500 9,806 3,632,987 8,469 12,743 90,344 216,580 328,136 3,961,123
Anne Arundel 81,206,174 150,000 517 81,356,691 594 51,877 800,020 1,838,000 2,690,491 84,047,182
Baltimore City 36,558,130 65,000 144,365 36,767,495 18,259 180,265 798,267 1,024,100 2,020,891 38,788,386
Baltimore 86,210,989 187,500 11,732 86,410,221 6,661 141,577 1,100,643 1,822,800 3,071,681 89,481,902
Calvert 13,324,060 20,000 13,344,060 36,171 605,788 129,850 771,809 14,115,869
Caroline 3,047,258 1,500 3,048,758 10,787 41,982 50,078 102,847 3,151,605
Carroll 20,349,439 30,000 2,708 20,382,147 3,557 17,523 251,199 277,830 550,109 20,932,256
Cecil 10,714,923 7,500 4,354 10,726,777 3,459 34,667 100,847 240,500 379,473 11,106,250
Charles 17,850,000 57,500 818 17,908,318 1,302 23,112 175,642 665,100 865,156 18,773,474
Dorchester 3,420,433 2,500 3,422,933 13,256 77,112 43,980 134,348 3,557,281
Frederick 29,466,023 100,000 6,524 29,572,547 30,444 261,459 0 291,903 29,864,450
Garrett 4,809,008 8,100 629 4,817,737 3,981 28,297 83,577 1,333 117,188 4,934,925
Harford 27,584,004 75,000 1,509 27,660,513 1,221 79,974 467,977 441,000 990,172 28,650,685
Howard 44,424,000 75,000 10,507 44,509,507 3,195 26,642 534,220 939,820 1,503,877 46,013,384
Kent 3,070,821 5,000 3,075,821 9,173 29,141 0 38,314 3,114,135
Montgomery 175,074,260 766,349 7,096 175,847,705 3,055 180,954 1,428,707 2,450,000 4,062,716 179,910,421
Prince George's 96,258,744 270,000 4,958 96,533,702 4,532 87,467 1,201,460 1,722,840 3,016,299 99,550,001
Queen Anne's 8,783,429 12,815 8,796,244 14,763 48,977 0 63,740 8,859,984
St. Mary's 12,746,868 30,500 12,777,368 9,367 107,016 154,840 271,223 13,048,591
Somerset 1,709,104 1,000 4,253 1,714,357 4,234 6,701 25,741 34,398 71,074 1,785,431
Talbot 10,094,371 8,358 10,102,729 10,104 46,977 0 57,081 10,159,810
Washington 13,500,000 30,000 22,721 13,552,721 10,583 24,342 144,867 393,960 573,752 14,126,473
Wicomico 7,100,000 10,000 5,330 7,115,330 4,047 26,921 105,657 372,890 509,515 7,624,845
Worcester 17,250,000 22,500 567 17,273,067 231 20,794 86,201 212,758 319,984 17,593,051
TOTAL 728,171,719 1,939,622 238,394 730,349,735 77,380 1,077,921 8,613,821 13,032,657 22,801,779 753,151,514
TABLE IV
The Taxable Assessable Base at the State Level
For the tax year beginning July 1, 2010 Base Estimate Date: November 1, 2009 (figures expressed in thousands)
Full year column includes new construction added for the full year (July 1).
New construction is property added for partial year levy (January 1).
Utility operating real property is taxed at a different rate than other real property.
JURISDICTION
REAL
PROPERTY
FULL YEAR
REAL PROPERTY
HALF YEAR
NEW CONSTRUCTION
RAILROAD
OPERATING
REAL
PROPERTY
TOTAL ASSESSABLE
BASE SUBJECT TO THE REAL
PROPERTY
STATE TAX RATE
UTILITY OPERATING REAL
PROPERTY SUBJECT TO
UTILITY PROPERTY STATE
TAX RATE
Allegany 3,619,737 3,500 9,806 3,633,043 12,743
Anne Arundel 81,271,191 150,000 517 81,421,708 51,877
Baltimore City 37,166,200 42,500 144,365 37,353,065 180,265
Baltimore 86,369,579 75,000 11,732 86,456,311 141,577
Calvert 13,323,154 20,000 13,343,154 36,171
Caroline 3,048,302 1,500 3,049,802 10,787
Carroll 20,349,439 30,000 2,708 20,382,147 17,523
Cecil 10,731,338 7,500 4,354 10,743,192 34,667
Charles 17,850,000 40,000 818 17,890,818 23,112
Dorchester 3,420,433 2,500 3,422,933 13,256
Frederick 29,472,578 100,000 6,524 29,579,102 30,444
Garrett 4,809,008 8,100 629 4,817,737 28,297
Harford 27,615,998 75,000 1,509 27,692,507 79,974
Howard 44,400,000 25,000 10,507 44,435,507 26,642
Kent 3,070,844 5,000 3,075,844 9,173
Montgomery 175,074,260 570,201 7,096 175,651,557 180,954
Prince George's 96,259,795 180,000 4,958 96,444,753 87,467
Queen Anne's 8,783,647 12,815 8,796,462 14,763
St. Mary's 12,758,204 30,500 12,788,704 9,367
Somerset 1,708,810 1,000 4,253 1,714,063 6,701
Talbot 10,094,371 8,359 10,102,730 10,104
Washington 13,500,000 30,000 22,721 13,552,721 24,342
Wicomico 7,095,000 10,000 5,330 7,110,330 26,921
Worcester 17,250,000 22,500 567 17,273,067 20,794
TOTAL 729,041,888 1,450,975 238,394 730,731,257 1,077,921
TABLE V
Fiscal Year 2010 Real Property Tax Base/Ratio by Subdivision
Number of Residential Commercial Agricultural Use Value Total Weighted
Jurisdiction Properties Base Ratio Base Ratio Base Ratio Base Ratio Base Ratio
Allegany 38,707 2,571,644,561 89.7% 782,621,598 89.2% 112,967,994 89.7% 0 100.0% 3,467,234,153 89.6%
Anne Arundel 199,479 69,195,270,827 95.0% 14,292,655,437 95.6% 555,502,909 95.0% 32,004,829 100.0% 84,075,434,002 95.1%
Baltimore City 219,257 25,684,753,956 91.4% 10,203,280,565 92.1% 0 91.4% 0 100.0% 35,888,034,521 91.6%
Baltimore 278,471 67,005,489,179 94.4% 17,744,477,309 96.6% 1,189,854,770 94.4% 37,138,564 100.0% 85,976,959,822 94.8%
Calvert 41,215 11,913,615,582 96.2% 1,215,313,959 94.4% 339,910,388 96.2% 1,710 100.0% 13,468,841,639 96.0%
Caroline 15,943 2,306,213,500 92.5% 348,385,240 94.4% 432,037,852 92.5% 4,557,895 100.0% 3,091,194,487 92.8%
Carroll 63,978 18,127,308,601 93.4% 2,267,915,146 99.3% 1,104,301,498 93.4% 11,431,033 100.0% 21,510,956,278 94.0%
Cecil 45,415 8,378,308,042 95.1% 1,808,137,513 94.4% 601,504,059 95.1% 9,890 100.0% 10,787,959,504 94.9%
Charles 60,202 15,638,467,877 93.2% 2,705,505,454 94.4% 487,204,945 93.2% 17,090,640 100.0% 18,848,268,916 93.4%
Dorchester 22,285 2,597,761,741 89.6% 442,109,936 94.4% 343,925,141 89.6% 17,045,477 100.0% 3,400,842,295 90.2%
Frederick 89,369 25,208,195,329 95.9% 4,830,635,678 94.4% 1,510,502,204 95.9% 31,737,599 100.0% 31,581,070,810 95.6%
Garrett 28,150 3,915,026,655 90.7% 445,059,764 94.4% 203,643,447 90.7% 0 100.0% 4,563,729,866 91.0%
Harford 93,670 22,494,330,418 92.5% 4,013,535,206 94.4% 897,273,865 92.5% 0 100.0% 27,405,139,489 92.8%
Howard 96,458 39,641,360,667 93.2% 8,304,469,893 92.8% 484,832,111 93.2% 0 100.0% 48,430,662,671 93.1%
Kent 12,878 2,383,822,581 90.6% 388,481,731 94.4% 401,247,673 90.6% 494,293 100.0% 3,174,046,278 91.0%
Montgomery 312,759 148,411,344,813 94.6% 33,575,080,372 99.1% 793,667,138 94.6% 104,080,425 100.0% 182,884,172,748 95.4%
Prince George's 271,004 74,738,181,502 96.0% 20,995,203,221 97.9% 28,007,585 96.0% 23,803,740 100.0% 95,785,196,048 96.4%
Queen Anne's 24,881 7,339,385,997 90.8% 778,821,454 94.4% 858,374,944 90.8% 1,690,555 100.0% 8,978,272,950 91.1%
St. Mary's 45,818 10,478,913,436 96.8% 1,403,220,560 94.4% 674,254,110 96.8% 13,512,792 100.0% 12,569,900,898 96.6%
Somerset 16,127 1,250,573,260 88.4% 255,976,143 94.4% 171,969,417 88.4% 1,133,424 100.0% 1,679,652,244 89.3%
Talbot 20,346 7,946,089,090 93.8% 1,000,031,527 94.4% 1,125,805,138 93.8% 4,428,570 100.0% 10,076,354,325 93.9%
Washington 55,850 10,354,994,409 91.0% 3,286,892,647 94.4% 680,582,315 91.0% 13,523,500 100.0% 14,335,992,871 91.8%
Wicomico 44,681 5,470,630,643 88.7% 1,416,524,010 89.5% 352,471,950 88.7% 4,576,425 100.0% 7,244,203,028 88.9%
Worcester 64,959 15,692,219,010 93.8% 2,975,120,626 94.4% 338,207,382 93.8% 130,660 100.0% 19,005,677,678 93.9%
Statewide 2,161,902 598,743,901,676 94.0% 135,479,454,989 94.4% 13,688,048,835 94.0% 318,392,021 100.0% 748,229,797,521 94.0%
This table shows assessed values and ratios of real property used for different purposes. Ratios shown are median ratios of arms-length sales of properties in Group 3 that were sold between July 1, 2008 and June 30, 2009, compared with the Department's January 1, 2009, assessed value. In jurisdictions with fewer than 10 commercial sales, the statewide ratio is used. A ratio of 100% is used for property not assessed on market value.
TABLE VI
Assessment Levels
Jurisdiction 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Allegany 89.5 92.1 95.3 95.0 96.8 92.6 95.6 96.4 98.5 93.4 99.9 95.2 95.0 93.0 89.6%
Anne Arundel 95.0 94.2 93.9 96.1 93.0 90.9 90.6 89.8 87.4 84.4 84.5 85.6 96.0 95.2 95.1%
Baltimore City 98.1 95.4 97.0 92.5 92.8 90.5 94.7 94.3 94.9 95.0 74.3 85.2 92.0 94.7 91.6%
Baltimore 96.8 96.5 95.9 96.3 92.9 94.1 93.0 91.3 92.7 86.5 88.5 83.5 94.0 94.6 94.8%
Calvert 96.0 92.9 94.2 94.7 94.2 93.6 92.4 90.4 87.3 82.1 82.3 85.6 95.0 95.4 96.0%
Caroline 94.8 92.3 97.0 95.9 96.2 94.3 92.7 92.2 88.3 87.3 81.7 88.9 95.0 95.3 92.8%
Carroll 94.0 95.8 95.9 96.7 95.3 94.0 92.1 92.0 89.5 86.6 85.9 89.7 96.0 97.1 94.0%
Cecil 93.2 94.6 94.7 95.9 88.4 94.0 93.1 92.0 91.8 88.9 86.0 91.0 94.0 94.9 94.9%
Charles 96.6 92.0 96.6 94.6 95.1 94.3 92.6 92.0 88.6 88.9 87.1 88.0 94.0 96.4 93.4%
Dorchester 90.2 94.0 91.3 93.3 93.4 94.3 92.9 89.1 89.3 85.4 67.0 79.3 91.0 96.9 90.2%
Frederick 95.6 96.8 96.2 93.6 95.0 92.8 89.0 90.2 87.4 88.9 83.7 90.9 96.0 98.2 95.6%
Garrett 86.0 93.4 98.6 87.5 96.2 93.4 94.6 93.7 83.8 91.6 88.6 91.8 95.0 92.7 91.0%
Harford 90.3 93.4 94.3 93.4 93.1 92.2 92.6 89.1 88.2 85.0 85.5 85.0 93.0 96.1 92.8%
Howard 94.8 94.8 93.5 94.3 93.9 95.1 92.0 92.2 90.1 88.2 89.8 92.5 97.0 96.5 93.1%
Kent 99.1 98.7 95.6 94.3 95.8 91.4 91.0 92.0 92.6 87.3 86.0 83.9 94.0 95.2 91.0%
Montgomery 97.7 97.4 98.4 97.6 95.7 93.8 92.1 88.2 91.0 93.3 93.2 95.5 98.0 96.4 95.4%
Prince George's 97.1 96.4 94.4 94.9 96.2 94.7 94.0 91.0 90.5 83.8 83.0 85.1 91.0 98.2 96.4%
Queen Anne's 92.7 94.5 93.2 94.0 98.2 91.5 92.6 93.8 90.5 86.8 88.7 87.9 96.0 96.4 91.1%
St. Mary's 96.0 94.6 96.8 95.0 96.1 95.3 93.7 93.1 89.5 83.8 80.4 88.2 95.0 97.9 96.6%
Somerset 88.8 96.3 91.9 95.8 97.2 94.0 93.6 94.5 94.5 85.2 85.5 86.2 86.0 92.5 89.3%
Talbot 96.1 93.7 93.0 96.3 92.2 93.1 89.7 84.4 87.4 89.6 83.3 88.7 96.0 98.0 93.9%
Washington 95.3 96.0 96.0 95.3 95.8 90.9 93.7 92.6 89.1 91.1 87.4 90.0 97.0 97.2 91.8%
Wicomico 92.2 93.4 93.9 94.3 94.3 93.4 91.8 91.8 89.8 90.6 84.0 82.9 89.0 90.3 88.9%
Worcester 93.7 93.2 94.8 90.4 90.7 89.5 84.5 89.4 76.8 86.8 83.2 89.2 97.0 93.9 93.9%
Statewide 96.1 95.9 96.0 95.5 94.4 93.3 92.1 90.5 90.0 88.2 86.0 89.7 96.0 95.7 94.0%
TABLE VII
2009/2010 STATE AND COUNTY TAX RATES
JURISDICTION
Real
Property *
Business Personal Property,
Public Utility Operating Real and
Personal Property, and Railroad
Operating Personal Property
Allegany County 1
0.9829 2.4573
Anne Arundel County 1
0.876 2.19
Baltimore City 1
2.268 5.67
Baltimore County
1.1 2.75
Calvert County 1
0.892 2.23
Caroline County
0.87 2.18
Carroll County
1.048 2.620
Cecil County 1
0.94 2.35
Charles County 1
1.026 2.565
Dorchester County
0.896 2.24
Frederick County 1
0.936 0.000
Garrett County 1
0.99 0
Harford County 1
1.064 2.66
Howard County
1.014 2.535
Kent County
0.972 0.000
Montgomery County 1
0.683 1.707
Prince George’s County1
0.96 2.4
Queen Anne’s County 1
0.77 0
St. Mary’s County 1
0.857 2.143
Somerset County
0.9 2.25
Talbot County
0.432 0
Washington County 1
0.948 2.37
Wicomico County 1
0.759 1.898
Worcester County
0.7 1.75
State
0.112
1 Contains additional miscellaneous, ad valorem, fire and/or special taxing areas.
Note: Information on tax rate differentials and other local tax rates within the Counties available upon request.
The rates are also available on our web site at: www.dat.state.md.us/sdatweb/taxrate.html.
*Some of the rates listed are considered base rates and have additional charges added to them. For a total tax
rate for a particular jurisdiction you should contact the local government collector of taxes.
TABLE VIII
CHARTER DOCUMENTS, LIMITED PARTNERSHIP
DOCUMENTS AND FINANCING STATEMENTS
APPROVED FOR RECORD
DOCUMENTS
FY 2007
FY 2008
FY 2009
Certificates of Status (Good Standing) 53,358 48,286 42,705
Name Reservation 1,464 779 1,739
Agency Record 23,824 24,599 20,910
Foreign Registration 0 13 0
Foreign Qualification 4,014 4,177 3,724
Certificate of Withdrawal or Supplemental Certificate 1,170 1,294 1,191
Foreign Penalty 1,656 1,696 1,650
Corporate Charters 13,968 13,508 10,370
Amendment or Related Document 2,437 2,373 1,941
Merger or Consolidation 494 464 360
Transfers 338 355 182
Dissolutions 1,619 2,132 1,836
Revivals 2,251 2,213 2,156
Change of Principal Office or Resident Agent 8,224 9,769 10,376
Certificate of LTD Partnership 829 658 576
Financing Statements 61,089 54,635 46,112
Limited Liability Companies 29,671 29,678 26,212
TOTALS 206,416 196,629 172,040
June 30, 2007 June 30, 2008 June 30, 2009
Corporate Filing Fees 73,289,578$ 74,440,161$ 76,435,157$
Gross Reciepts Tax 132,789,283 133,512,816 124,914,472
Financial Franchise Tax 489,141 14,758 28,049
Recordation Tax 182,683 224,837 31,187
Transfer Tax 1,039,721 1,072,470 2,086,632
Recording Fees 11,733,365 11,529,443 10,059,784
Organization & Capitalization Fees 335,898 362,625 455,394
Expedited Service Fees 5,208,402 5,119,254 4,552,727
Charges for Services 298,986 340,577 107,209
Ground Rent Registration - 11,631 36,630
Local Subdivison Participation 54,000 409,218 823,009
Other 185,336 247,773 90,512
Total Revenues 225,606,393$ 227,285,563$ 219,620,762$
FISCAL YEAR ENDING
TABLE IX
STATEMENT OF REVENUES
TABLE X PERSONAL PROPERTY ASSESSMENT EXEMPTIONS - 2009/2010 TAX YEAR
(Expressed as the Percentage Exempt from Assessment)
(boldface indicates a change from the previous year)
LOCATION
COMMERCIAL
INVENTORY
MANUFACTURING/
R & D INVENTORY
MANUFACTURING/
R & D MACHINERY
REMARKS/NOTES
ALLEGANY
Barton
Cumberland
Frostburg
Lonaconing
Luke
Midland
Westernport
100%
---
100%
100%
---
100%
---
100%*
100%
---
100%
100%
---
100%
---
100%*
100%
---
100%
---
---
100%
---
---
.
ANNE ARUNDEL
Annapolis
Highland Beach
100%
100%
---
100%
100%
---
100%*
100%
---
* *Includes laundries per local
ordinance.
BALTIMORE CITY 100% 100% 100%* * in* Includes laundries & dairies per
local ordinance.
BALTIMORE 100% 100% 100%
CALVERT
Chesapeake Beach1
North Beach2
100%
100%
100%
100%
100%
100%
100%
100%
100%
1 All other personal property 100%
exempt.
2 Town exemptions to be the same as
the county.
CAROLINE
Denton
Federalsburg
Goldsboro
Greensboro
Henderson
Hillsboro
Marydel
Preston
Ridgely
Templeville
100%
100%
100%
---
100%
---
---
---
---
100%
---
100%
100%
100%
---
100%
---
---
---
---
100%
---
100%
100%
---
---
100%
---
---
---
---
---
---
CARROLL
Hampstead
Manchester
Mount Airy
New Windsor
Sykesville
Taneytown
Union Bridge
Westminster
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
---
100%
---
100%
CECIL
Cecilton
Charlestown
Chesapeake City
Elkton
North East
Perryville
Port Deposit1
Rising Sun
100%
---
---
---
100%
40%
50%
100%
100%
100%
---
---
---
100%
40%
50%
100%
100%
100%
---
---
---
---
---
---
100%
---
1All other personal property
100% exempt.
CHARLES
Indian Head
La Plata
Port Tobacco
100%
100%
100%
---
100%
100%
100%
---
100%
---
---
---
TABLE X PERSONAL PROPERTY ASSESSMENT EXEMPTIONS - 2009/2010 TAX YEAR
(Expressed as the Percentage Exempt from Assessment)
(boldface indicates a change from the previous year)
LOCATION
COMMERCIAL
INVENTORY
MANUFACTURING/
R & D INVENTORY
MANUFACTURING/
R & D MACHINERY
REMARKS/NOTES
DORCHESTER1
Brookview
Cambridge
Church Creek
East New Market
Eldorado
Galestown
Hurlock
Secretary
Vienna
100%
---
100%
100%
100%
---
---
---
40%
---
100%
---
100%
---
---
---
---
---
---
---
100%
---
---
---
---
---
---
---
---
---
1 All other personal property
40% exempt; being phased
out @10% per year.
FREDERICK1
Brunswick1
Burkittsville
Emmitsburg
Frederick2
Middletown
Mount Airy
Myersville
New Market
Rosemont
Thurmont
Walkersville
Woodsboro
100%
100%
---
---
100%
40%
100%
---
---
---
100%
---
---
100%
100%
---
---
100%
40%
100%
---
---
---
100%
40%
---
100%
100%
---
---
77.5%
---
100%
---
---
---
40%
---
---
1 All other personal property 100%
exempt.
2 All other personal property is
62.5% exempt.
GARRETT1
Accident
Deer Park
Friendsville
Grantsville
Kitzmiller
Loch Lynn Heights
Mt. Lake Park
Oakland
100%
100%
---
100%
100%
---
---
---
100%
100%
100%
---
100%
100%
---
---
---
100%
100%
---
---
---
---
---
---
---
---
1 All other personal property 100%
exempt.
HARFORD
Aberdeen
Bel Air
Havre de Grace
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
---
100%
HOWARD 100% 100% 100%
KENT1
Betterton
Chestertown1
Galena1
Millington1
Rock Hall
100%
---
100%
100%
100%
---
100%
---
100%
100%
100%
---
100%
---
100%
100%
100%
---
1 All other personal property 100%
exempt.
MONTGOMERY
Barnesville
Brookeville
Chevy Chase Sec. 3
Chevy Chase Sec. 5
Chevy Chase View
Chevy Chase Village
Gaithersburg
100%
---
---
---
---
---
---
100%
100%
---
---
---
---
---
---
100%
100%
---
---
---
---
---
---
100%
TABLE X PERSONAL PROPERTY ASSESSMENT EXEMPTIONS - 2009/2010 TAX YEAR
(Expressed as the Percentage Exempt from Assessment)
(boldface indicates a change from the previous year)
LOCATION
COMMERCIAL
INVENTORY
MANUFACTURING/
R & D INVENTORY
MANUFACTURING/
R & D MACHINERY
REMARKS/NOTES
MONTGOMERY conti ..
Garrett Park
Glen Echo
Kensington
Laytonsville
Martin's Additions
North Chevy Chase
Poolesville
Rockville
Somerset
Takoma Park
Town of Chevy Chase
Washington Grove
---
---
---
---
---
---
---
82%
---
---
---
---
---
---
---
---
---
---
---
82%
---
---
---
---
---
---
---
---
---
---
---
100%
---
---
---
---
PRINCE GEORGE'S
Berwyn Heights
Bladensburg
Bowie
Brentwood
Capitol Heights
Cheverly
College Park
Colmar Manor
Cottage City
District Heights
Eagle Harbor
Edmonston
Fairmount Heights
Forest Heights
Glenarden
Greenbelt
Hyattsville
Landover Hills
Laurel
Morningside
Mt. Rainier
New Carrollton
North Brentwood
Riverdale Park
Seat Pleasant
University Park
Upper Marlboro
100%
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
100%
---
---
---
---
---
---
---
---
100%
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
100%
---
---
---
---
---
---
---
---
100%*
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
* Includes pasteurizing & laundries
per local ordinance.
QUEEN ANNE'S1
Barclay
Centreville1
Church Hill
Millington1
Queen Anne
Queenstown
Sudlersville
Templeville
100%
---
100%
---
100%
---
---
---
---
100%
---
100%
---
100%
---
---
---
---
100%
---
100%
---
100%
---
---
---
---
1 All other personal property is
100% exempt.
ST. MARY'S
Leonardtown1
100%
100%
100%
100%
100%
100%
1 All other personal property is
100% exempt.
TABLE X PERSONAL PROPERTY ASSESSMENT EXEMPTIONS - 2009/2010 TAX YEAR
(Expressed as the Percentage Exempt from Assessment)
(boldface indicates a change from the previous year)
LOCATION
COMMERCIAL
INVENTORY
MANUFACTURING/
R & D INVENTORY
MANUFACTURING/
R & D MACHINERY
REMARKS/NOTES
SOMERSET
Crisfield
Princess Anne
100%
100%
100%
100%
100%
100%
---
---
---
TALBOT1
Easton
Oxford1
Queen Anne
St. Michael's
Trappe
100%
100%
100%
---
---
---
100%
100%
100%
---
---
---
100%
---
100%
---
---
---
1 All other personal property is
100% exempt.
WASHINGTON
Boonsboro
Clearspring
Funkstown
Hagerstown
Hancock
Keedysville
Sharpsburg
Smithsburg
Williamsport
100%
---
100%
100%
100%
100%
---
---
---
100%
100%
---
100%
100%
100%
100%
---
---
---
100%
100%
---
100%
100%
100%
---
---
---
---
---
WICOMICO
Delmar
Fruitland
Hebron
Mardela Springs
Pittsville1
Salisbury
Sharptown
Willards
65%
100%
35%
---
---
100%
55%
---
---
100%
100%
100%
---
---
100%
100%
---
---
---
100%
100%
---
---
100%
---
---
---
1All other personal property 25%
exempt.
WORCESTER
Berlin
Ocean City
Pocomoke City
Snow Hill
100%
100%
---
*
100%
100%
100%
---
100%
100%
---
---
---
---
---
* The first $100,000 of assessed
value is exempt.
STATE OF
MARYLAND1
100% 100% 100% 1 All personal property is 100%
exempt.
SPECIAL NOTES:
A) Farm implements owned or leased by a farmer are 100% exempt in all counties.
B) Livestock of farmers is 100% exempt in all counties.
This chart was prepared by the Department of Assessments and Taxation. The exemption information contained herein is
used by the Department in making personal property assessments of all legal entities and unincorporated businesses. Every
effort was made to ensure the accuracy of the information at the time of publication. However, it should be noted that the
exemptions granted by counties and municipalities may change from year to year.
TABLE XI
COMPARISON OF FY 2010 AND FY 2009 HOMEOWNERS’ TAX CREDITS
Jurisdiction
FY ‘10
Number of
Applications
Received
FY ‘09
Number of
Applications
Received
FY ‘10
Number of
Credits Issued
FY ‘09
Number of
Credits Issued
FY ‘10
Total Credit
Amount
FY ‘09
Total Credit
Amount
FY ‘10
Average
Credit
FY ‘09
Average
Credit
Allegany 1,489 1,478 1,147 1,126 $798,082.69 $ 683,465.51 695.80 $ 606.99
Anne Arundel 5,157 5,310 3,437 3,574 2,900,603.13 2,826,794.98 843.93 790.93
Baltimore City 13,593 13,741 10,526 10,892 12,389,114.83 11,339,260.90 1,177.00 1,041.06
Baltimore 12,082 10,707 8,076 7,792 7,569,992.78 6,624,902.06 937.34 850.22
Calvert 1,048 840 687 563 829,148.22 596,806.94 1,206.91 1,060.05
Caroline 610 450 402 329 338,384.00 235,003.87 841.75 714.30
Carroll 2,934 2,756 2,186 1,984 2,839,425.56 2,309,640.67 1,298.91 1,164.13
Cecil 1,312 1,042 971 821 1,075,648.40 804,015.69 1,107.77 979.31
Charles 1,383 1,219 925 814 1,141,471.86 864,412.35 1,234.02 1,061.93
Dorchester 614 631 479 452 396,550.42 336,794.50 827.87 745.12
Frederick 2,923 2,724 2,283 2,158 3,211,837.24 2,697,124.43 1,406.85 1,249.83
Garrett 689 617 477 458 299,057.62 249,190.67 626.96 544.08
Harford 3,523 3,236 2,613 2,347 3,501,809.58 2,735,755.59 1,340.15 1,165.64
Howard 2,714 2,775 1,846 1,677 2,856,645.63 2,341,367.93 1,547.48 1,396.16
Kent 401 309 273 224 252,053.72 182,783.71 923.27 816.00
Montgomery 7,747 7,266 3,614 3,381 4,079,056.14 3,538,690.77 1,128.68 1,046.64
Prince George’s 6,545 5,485 4,251 3,835 6,018,551.79 5,042,106.57 1,415.80 1,314.76
Queen Anne’s 566 498 401 388 380,601.33 322,113.36 949.13 830.19
St. Mary’s 901 876 655 652 657,712.28 589,500.30 1,004.14 904.14
Somerset 419 346 322 280 235,448.98 177,796.18 731.21 634.99
Talbot 185 184 126 136 80,896.90 80,453.16 642.04 591.57
Washington 2,482 2,239 1,942 1,808 2,030,811.28 1,689,797.44 1,045.73 934.62
Wicomico 979 933 749 714 577,167.09 527,713.10 770.58 739.09
Worcester 670 623 436 404 354,694.18 283,268.22 813.52 701.16
TOTAL 70,966 66,285 48,824 46,809 $54,814,766.55 $47,078,758.90 $1,122.70 $1,005.76
TABLE XII
2009 RENTERS’ TAX CREDIT STATISTICS
JURISDICTION
NUMBER
OF
APPLICATIONS
RECEIVED
NUMBER
OF
CREDITS
ISSUED
TOTAL
CREDIT
AMOUNT
AVERAGE
CREDIT
Allegany 173 110 $ 20,995.78 $190.51
Anne Arundel 477 269 97,718.66 363.27
Baltimore City 5,233 3,572 921,883.78 258.09
Baltimore 2,587 1,673 490,978.27 293.47
Calvert 16 7 2,997.29 428.18
Caroline 63 44 7,630.41 173.42
Carroll 295 148 41,187.68 278.30
Cecil 120 61 17,522.68 287.26
Charles 230 150 46,427.39 309.52
Dorchester 157 104 22,859.66 219.80
Frederick 156 95 35,339.61 372.00
Garrett 22 13 2,853.14 219.47
Harford 347 180 43,064.96 239.25
Howard 440 285 87,865.18 308.30
Kent 65 36 7,502.56 208.40
Montgomery 685 502 105,629.34 210.42
Prince George’s 1,058 627 207,087.71 330.28
Queen Anne’s 46 26 6,288.10 241.85
St. Mary’s 74 44 15,103.55 343.26
Somerset 57 38 9,816.93 258.34
Talbot 52 37 13,392.41 361.96
Washington 305 180 37,295.41 207.20
Wicomico 304 182 62,623.48 344.09
Worcester 87 45 16,126.10 358.36
TOTAL 13,049 8,428 $2,320,150,08 $275.29
TABLE XIII
EXEMPT PROPERTY AMOUNT OF ASSESSABLE BASE
BY SUBDIVISION FOR FY 2009
Jurisdiction Federal State
County and
Municipal
Educational (Including Church
Owned) Religious
Charitable and
Fraternal
Individual (Blind, Veterans and
Others)
Allegany 82,659,613 448,922,904 343,097,113 12,606,728 158,394,779 82,378,544 15,225,827
Anne Arundel 1,201,199,853 1,187,142,803 2,116,235,487 347,496,417 552,897,149 480,269,302 180,991,817
Baltimore City 680,010,819 3,363,379,030 4,079,581,037 957,104,118 1,217,185,290 2,064,609,954 36,816,696
Baltimore 463,438,986 1,533,911,309 2,290,224,613 352,869,930 1,007,276,008 667,759,919 136,113,588
Calvert 69,242,533 111,527,382 457,024,779 11,073,160 115,692,379 75,114,224 25,641,101
Caroline 3,234,009 45.033,810 117,476,348 15,924,364 42,404,215 32,532,891 6,603,893
Carroll 11,377,898 177,763,435 871,987,290 126,769,621 265,785,257 165,961,877 25,491,557
Cecil 110,803,869 138,943,697 342,944,456 39,073,456 127,151,271 115,424,596 24,584,202
Charles 883,696,230 112,661,112 629,434,249 11,603,566 153,659,361 60,812,237 54,530,566
Dorchester 24,683,150 63,535,921 123,516,648 2,292,600 52,973,512 44,634,896 105,964,299
Frederick 347,518,343 129,750,327 1,140,510,122 196,936,326 379,652,483 215,557,405 55,661,414
Garrett 4,562,698 155,907,215 192,654,591 3,447,438 55,028,213 12,643,215 8,801,935
Harford 866,572,296 82,943,641 758,534,592 41,187,966 215,052,541 189,123,726 71,724,796
Howard 78,929,364 611,945,825 1,413,421,324 56,161,152 277,011,526 322,363,782 64,870,381
Kent 10,007,332 32,073,816 92,906,943 75,203,192 37,492,707 43,432,951 4,937,553
Montgomery 2,649,542,117 1,094,911,477 8,098,042,583 555,936,211 2,118,625,092 805,552,620 516,079,007
Prince George’s 2,269,452,025 923,485,505 2,604,897,759 133,011,341 1,117,448,899 1,130,527,032 309,984,000
Queen Anne’s 2,474,178 121,249,131 289,601,345 4,550,898 67,519,885 43,385,125 19,315,612
St. Mary’s 1,640,686,898 179,642,690 395,319,569 87,771,726 80,985,978 50,205,814 25,291,192
Somerset 3,129,430 238,484,706 109,409,596 4,014,332 30,357,598 42,467,369 6,234,807
Talbot 17,973,829 20,769,096 172,483,132 20,747,642 58,962,941 98,065,586 16,516,596
Washington 74,196,750 263,792,113 641,617,130 55,359,436 323,083,720 200,003,818 31,489,198
Wicomico 5,030,166 221,656,116 428,358,578 14,742,365 130,387,136 208,351,952 19,442,673
Worcester 83,038,879 57,999,518 554,021,688 12,286,188 97,214,337 71,175,740 14,384,409
TOTALS 11,583,461,265 11,317,432,579 28,263,300,972 3,138,170,173 8,682,638,277 7,222,354,575 1,776,697,119
TABLE XIV
REIMBURSEMENT OF PROPERTY TAX CREDITS
FOR URBAN ENTERPRISE ZONES IN FY 2010
Enterprise Zones
Capital Investments
Number of
Businesses in
FY 2010
State’s One-Half
Reimbursement
for 2010
Allegany County $ 43,280,775 27 $ 324,069
Baltimore City 788,230,308 235 7,150,825
Baltimore County 107,676,817 36 474,096
Calvert County 12,553,543 16 44,791
Cecil County 146,318,141 22 860,784
Dorchester County 13,354,446 15 81,514
Garrett County 17,914.080 24 90,116
Harford County 272,771,225 143 1,622,078
Montgomery County 283,512,125 66 1,165,802
Prince George’s County 118,433,370 35 610,702
St. Mary’s County 14,345,061 23 49,206
Somerset County 1,132,078 2 8,132
Washington County 102,207,737 44 529,924
Wicomico County 17,940,075 57 117,185
Worcester County 2,025,857 7 11,726
TOTAL $1,941,695,638 752 $13,140,950
TABLE XV
DEPARTMENT LEVEL APPEALS
FY 2007 - 2009
FISCAL YEAR 2007 FISCAL YEAR 2008 FISCAL YEAR 2009
Notices Department Notices Department Notices Department
Sent* Appeals Percentage Sent* Appeals Percentage Sent* Appeals Percentage
Allegany 11,840 522 4.4% 13,675 735 5.4% 13,065 550 4.2%
Anne Arundel 58,920 3,156 5.4% 73,264 2,895 4.0% 61,477 4,126 6.7%
Baltimore City 67,473 5,054 7.5% 82,351 6,833 8.3% 68,932 6,889 10.0%
Baltimore 85,609 3,834 4.5% 90,200 8,877 9.8% 98,410 5,409 5.5%
Calvert 11,274 820 7.3% 11,381 680 6.0% 17,106 1,000 5.8%
Caroline 5,415 292 5.4% 5,783 467 8.1% 4,475 261 5.8%
Carroll 22,442 1,039 4.6% 20,849 1,464 7.0% 19,740 1,458 7.4%
Cecil 16,440 734 4.5% 13,016 599 4.6% 14,800 954 6.4%
Charles 19,995 407 2.0% 16,818 696 4.1% 20,331 858 4.2%
Dorchester 7,296 224 3.1% 8,372 858 10.2% 5,471 338 6.2%
Frederick 29,721 1,218 4.1% 34,884 1,617 4.6% 23,101 998 4.3%
Garrett 7,362 342 4.6% 10,887 569 5.2% 9,471 303 3.2%
Harford 24,084 1,126 4.7% 31,311 2,149 6.9% 35,706 1,578 4.4%
Howard 29,454 1,806 6.1% 29,566 2,068 7.0% 32,854 1,488 4.5%
Kent 3,977 286 7.2% 4,960 316 6.4% 3,785 272 7.2%
Montgomery 99,867 4,956 5.0% 90,064 6,134 6.8% 118,459 3,510 3.0%
Prince George's 71,907 2,389 3.3% 110,191 6,530 5.9% 84,063 4,133 4.9%
Queen Anne's 8,070 523 6.5% 6,424 437 6.8% 9,932 729 7.3%
St. Mary's 12,691 539 4.2% 15,165 1,291 8.5% 15,837 986 6.2%
Somerset 4,183 221 5.3% 5,254 517 9.8% 6,612 329 5.0%
Talbot 8,745 375 4.3% 5,573 383 6.9% 5,511 331 6.0%
Washington 20,088 1,221 6.1% 19,400 1,530 7.9% 15,323 592 3.9%
Wicomico 13,661 561 4.1% 14,494 999 6.9% 15,310 557 3.6%
Worcester 17,071 853 5.0% 14,565 709 4.9% 31,840 1,517 4.8%
TOTAL 657,585 32,498 4.9% 728,447 49,353 6.8% 731,611 39,166 5.4%
*Notices are not sent for exempt property.
TABLE XVIMEDIAN SALE PRICE
OWNER OCCUPIED PROPERTY
FISCAL YEAR 2007 FISCAL YEAR 2008 FISCAL YEAR 2009Properties Median Properties Median Properties Median
Jurisdiction Sold Price Sold Price Sold PriceAllegany 570 $109,875 215 $100,000 155 $95,000
Anne Arundel 7,571 $339,900 2,776 $317,000 1,316 $385,000
Baltimore City 7,100 $159,625 2,957 $132,000 1,410 $210,000
Baltimore 11,234 $262,850 2,968 $318,000 2,449 $218,000
Calvert 855 $324,900 329 $343,000 215 $260,000
Caroline 423 $275,000 134 $275,000 31 $172,800
Carroll 2,118 $340,000 499 $325,000 394 $258,500
Cecil 1,166 $260,000 236 $265,000 322 $264,450
Charles 2,766 $348,475 444 $391,200 272 $350,000
Dorchester 369 $214,000 219 $212,300 26 $233,500
Frederick 3,549 $329,900 1,149 $273,000 294 $315,000
Garrett 130 $145,500 199 $290,000 81 $260,000
Harford 3,961 $269,900 1,080 $309,000 1,024 $235,250
Howard 4,404 $392,000 970 $454,990 1,095 $340,000
Kent 187 $264,000 113 $322,980 39 $265,000
Montgomery 13,757 $437,750 2,569 $450,000 2,670 $370,000
Prince George's 9,457 $325,000 2,823 $360,000 830 $250,000
Queen Anne's 617 $378,911 116 $280,000 106 $377,779
St. Mary's 1,251 $315,000 340 $370,000 418 $279,355
Somerset 149 $159,900 50 $134,300 47 $160,000
Talbot 485 $360,000 136 $425,000 53 $405,000
Washington 1,498 $239,450 559 $199,990 110 $233,750
Wicomico 1,115 $200,000 300 $200,000 201 $210,000Worcester 239 $265,000 286 $255,000 614 $319,950
TOTAL 74,971 $315,000 21,467 $312,500 14,172 $280,000
STATE DEPARTMENT OF ASSESSMENTS
AND TAXATION
STAFF DIRECTORY
Director C. John Sullivan, Jr. 410-767-1184
Deputy Director Wilton P. Stansbury 410-767-1184
Associate Director, Taxpayer Services Division Robert E. Young 410-767-1191
Associate Director, Finance and Administration James P. Wallace 410-767-1194
State Supervisor, Real Property Division Hank J. Sikorski 410-767-1199
Chief Information Officer John Humphries 410-767-8983
Department Counsel/Assistant Attorney General David M. Lyon 410-767-1280
Executive Director, Admin. Serv. & Fair Practices Anne B. Cure 410-767-1140
Director, Human Resources Barbara J. Jones 410-767-1140
Personal Property Assessments Administrator Edward S. Muth 410-767-1150
Corporate Charter Administrator Paul B. Anderson 410-767-1350
Special Assistant to the Director Laura N. Kittel 410-767-1191
LOCAL SUPERVISORS OF ASSESSMENTS
Jurisdiction
Allegany (Cumberland) Elizabeth A. Murphy 301-777-2108
Anne Arundel (Annapolis) Joseph V. Glorioso 410-974-5709
Baltimore (Towson) James Roesner 410-512-4900
Baltimore City Owen C. Charles 410-767-8250
Calvert (Prince Frederick) Susan J. Kopanke 443-550-6840
Caroline (Denton) Dana M. Jarrell 410-819-4450
Carroll (Westminster) Larry C. White 410-857-0600
Cecil (Elkton) Dale K. DeWeese 410-996-2760
Charles (La Plata) Robert C. Farr 301-932-2440
Dorchester (Cambridge) Diana T.C. Willey 410-228-3380
Frederick (Frederick) Doris J. White 301-815-5350
Garrett (Oakland) Joseph Keating 301-334-1950
Harford (Bel Air) Donald D. Beynon 410-836-4800
Howard (Ellicott City) Howard Levenson 410-480-7940
Kent (Chestertown) Amy Smith 410-778-7447
Montgomery (Rockville) John Brennan 240-314-4510
Prince George’s (Upper Marlboro) James P. Soresi 301-952-2500
Queen Anne’s (Centreville) Margaret Ness 410-819-4160
St. Mary’s (Leonardtown) Sean P. Powell 301-880-2900
Somerset (Princess Anne) James Ward, Jr. 410-651-0868
Talbot (Easton) David H. Ewing 410-819-5920
Washington (Hagerstown) Jerry L. Elmore 301-791-3050
Wicomico (Salisbury) Steven M. Carey 410-713-3560
Worcester (Snow Hill) Robert L. Smith 410-632-1196
TOLL FREE NUMBERS: Corporate Information 1-888-246-5941
Homeowners’/Renters’ Tax Credit Information 1-800-944-7403
